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TREASURY REGULATIONS


Index  » Subchapter F  » Reg. 301.6341-1

Reg. 301.6341-1
Expense of levy and sale

January 15, 2021


§ 301.6340-1 « Browse » § 301.6342-1

See related I.R.C. 6341

Treas. Reg. § 301.6341-1.  Expense of levy and sale

The district director shall determine the expenses to be allowed in all cases of levy and sale. Such expenses shall include the expenses of protection and preservation of the property during the period subsequent to the levy, as well as the actual expenses incurred in connection with the sale thereof. In case real and personal property (or several tracts of real property) are sold in the aggregate, the district director shall properly apportion the expenses to the real property (or to each tract).

 

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